Amendment of the Employer Debt Regulations12
In regulation 10 of the Employer Debt Regulations (money purchase schemes: fraud and levy deficiencies etc)—
a
in paragraph (2) after “general levy” insert “
or fraud compensation levy
”
;
b
in paragraph (4)—
i
for “In this section” substitute “
In this regulation
”
;
ii
insert in the appropriate alphabetical place—
“the fraud compensation levy” means the levy imposed in accordance with section 189 of the 2004 Act;